Survey Attitudes Behaviours Dec2013

8/19/2019 Survey Attitudes Behaviours Dec2013

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Survey of Attitudes and Behaviour – Tax and Compliance

Research & Analytics Branch - Revenue – Irish Tax & Customs 1

A Survey on

Attitudes and Behaviour

towards

Tax and Compliance

A Population Assessment for Ireland in 2008/ 2009

Contact Details:

Duncan Cleary,

Research & Analytics Branch,

Planning Division, Bishop’s Square, Redmond Hill, Dublin 2.

Email: [email protected]

Research & Analytics Branch

DATA - INFORMATION - KNOWLEDGE

Report Date: September 2009; Final Version: December 2013

mailto:[email protected]:[email protected]:[email protected]:[email protected]


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Table of Contents

Table of Contents ........................................................................................................... 2

List of Tables ................................................................................................................. 2

1.

Introduction ............................................................................................................ 3

1.1 Background .......................................................................................................... 3

1.2 Methodology ........................................................................................................ 4

1.3 Further Analysis ................................................................................................... 5

1.4 Key Findings: ....................................................................................................... 6

2. Question by Question Analysis .............................................................................. 7

Questions 1, 2 and 3 ................................................................................................... 7

2.1 Question 1: What Are Your Taxes Used For? ..................................................... 7

2.2 Questions 2 and 3: Have You Contacted Revenue? ............................................ 8

2.3 Comparison with Other Revenue Survey Results. ............................................. 10

2.4 Question 4: Reasons Why People Do Not Pay Their Taxes .............................. 10

2.5 Question 5: Perceived Risk of Getting Caught .................................................. 14

2.6 Question 6: Attitudes about Tax Evasion .......................................................... 15

2.7 Question 7: Moral Questions ............................................................................. 19

2.8 Question 8: Tax Morals ..................................................................................... 26

2.9 Question 9: Personal Motivation to Pay Taxes. ................................................. 30

2.10 Question 10: Tax Returns and Relief Forms.................................................... 36

2.11 Question 11: ‘How well informed would you consider yourself to be regarding

your tax affairs and tax entitlements?’ ..................................................................... 37

2.12 Self-Completion Section: Behaviour .............................................................. 38

Self-Completion Section: Behaviour ...................................................................... 39

Question 12: Have you been offered services? .................................................... 39

Question 13: Have you used services offered? .................................................... 40

Question 15: Have YOU engaged in undeclared work? ...................................... 40

3. Segmentation: Overview of Attitudes and Behaviour ......................................... 41

4.

Conclusions .......................................................................................................... 43

References .................................................................................................................... 45

Appendix 1 – Survey Questionnaire ............................................................................ 46

List of TablesTable 1: Contact Channels: 9

Table 2: Moral Questions 20

Table 3: Tax Moral Questions 29


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1. Introduction

1.1 Background

Revenue is responsible for fairly and efficiently collecting the taxes, duties and social

security contributions required for financing public expenditure. In delivering this

mandate, Revenue’s key objectives are aimed at improving compliance and

maximizing revenue collection. These objectives are supported by a dual approach of

high quality service delivery and the application of appropriate sanctions where non-

compliance is detected, using increasingly sophisticated risk-based targeting of cases

for audit and other interventions.

Revenue’s Statements of Strategy (Revenue, 2008-2013) outline the detail of its

specific customer service and compliance programmes. Furthermore, as required by

the Public Service Management Act, Revenue reports on the outputs or results of

these programmes in its Annual Reports. Considerable detail on Revenue’s performance across a number of areas including collection, customer service delivery,

audits and prosecutions is presented in these reports. However the outcomes of its

programmes are not as easily identifiable. Outcome measurement can be a further

indication of the effectiveness of Revenue’s programmes and in particular the impact

of Revenue’s performance on behaviour is now an important evaluation tool.

In recent years Revenue’s Research and Analytics Branch (Revenue Research &

Analytics Branch, RAB, 2006, 2007, 2008, 2010 & 2013) have conducted five

surveys involving small/ medium sized businesses (SMEs) and PAYE customers.

The results and analyses of these have provided information on a number of key areas

including channels of contact, customer satisfaction levels, attitudes to tax

credits/reliefs, factors that influence compliance and perceptions of Revenue. The

surveys have also included customer satisfaction questions allowing for outcome

evaluation in the area of customer service delivery.


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As a step beyond these sectorial surveys, the ‘Survey on Attitudes and Behaviour to

Tax and Compliance’ has been carried out to measure aspects of the attitudes and

behaviour of the full population, with a particular emphasis on tax and compliance, on

a national basis. The results are an objective analysis, which provide Revenue with a

useful benchmark against which to monitor trends in the future and which will assist

in evaluating and developing Revenue’s compliance and enforcement programmes.

1.2 Methodology

This is the first survey of its kind to be carried out in Ireland by or on behalf of

Revenue. The nature of the survey required that it be outsourced to a third party.

Following a tendering process, Millward Brown IMS (MB IMS) were commissioned

to undertake the fieldwork for this survey and to provide Revenue with a SAS

compatible data set for analysis upon completion of data capture. Revenue’s

Research and Analytics Branch (RAB) designed the survey, in collaboration with MB

IMS (Appendix 1).

The survey covered three broad areas:

1. Attitudes of the population to tax and compliance from a general point of view

2.

Attitudes of the population to tax and compliance from a personal point of

view

3. Behaviour of the population in relation to tax and compliance (self completion

section)

The survey fieldwork commenced on the 20th of October and was completed on

February 6th 2009. The fieldwork was suspended briefly over the Christmas holiday

period.

The survey involved face-to-face interviews at the homes of the respondents

conducted by a team of 60 trained and experienced Millward Brown IMS

interviewers. A letter from Revenue assuring confidentiality and anonymity was

provided to each household contacted.


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The sample (1091 cases) was selected1 using a statistically robust random sample

methodology. This allows inferential statistics to be used with the results, i.e. the

sample can be seen to be representative of the population as a whole. Details of the

sampling methodology applied are available from RAB on request.

MB IMS provided the data to RAB from February 2009 onwards. At all stages strict

anonymity was maintained and the survey and analyses were conducted with best

practice Data Protection guidelines. To maximise responsiveness on what may have

been perceived as sensitive questions relating to actual behaviour, respondents were

asked to complete a section of the survey themselves using a separate form. This

from was then given to the interviewer in a sealed envelope. The responses to this

section are comprehensive enough to allow meaningful analyses.

Ancillary and demographic information2 was collected on each respondent, enabling

further detailed analysis of the survey data. This enables Revenue to build up a

picture of how attitudes and perceptions may vary among different sections of the

population.

1.3 Further Analysis

This report concentrates on headline results only on a question-by-question basis.

Further in-depth analyses are possible, the purpose of which is to extract further

information about taxpayers attitudes and behaviour to tax and compliance, using

multivariate statistical techniques e.g. correlations between demographic profiles and

responses to the questions. A summary of these analyses is found in the next section

‘Key Findings’. The data from this survey allows a segmentation of the responseswhich can be used to identify groups within the population that have differing

attitudes and behaviour to tax and compliance. These groups can then be addressed

accordingly for both customer service and compliance treatments.

1 The sample size allows for inferential statistics but was partly constrained by budgetary considerations.

2 Details and profile are available from RAB on request.


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1.4 Key Findings:

This survey is a snapshot view of the attitudes and behaviour of the Irish population at

a point in time. The majority of the population are positively disposed to compliance

and see the Shadow Economy in a negative light. The population is not homogenous,

however, when it comes to their attitudes and behaviour, and relatively distinct

segments are discernable, based on the responses to the survey.

These segments could be used to inform better targeting of compliance programs,

including better targeting of cases for intervention and the use of evidence based

methods (using treatment and control groups) to try and quantify the effect of

interventions aimed at changing attitudes and behaviour.

These segments could also be used to inform better targeting of customer service

initiatives and marketing of Revenue’s service and message. Education campaigns, in

part based on the findings of the survey, can help inform the population that, for

example, the majority of the population are compliant and do not agree with tax

evasion.

Further surveys can be carried out using similar questions for specific groups in the

population, for example the PAYE (Pay As You Earn) taxpayers and Small/ Medium

Enterprises. A follow up Survey of Attitudes and Behaviour should be carried out to

measure any changes in the overall population.

Demographic data and information about the respondents proved useful in

understanding the segments and responses. There is great potential for sharing more

data and information between entities in the public sector to improve services and

overall compliance, using population profiling to better target resources.


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2. Question by Question Analysis

Questions 1, 2 and 3

The survey was structured to commence with a number of contextual and customer

service questions to help put the respondents at ease. The questions were also

designed to provide useful information on the awareness of the public regarding the

purpose of taxation, levels of contact between the respondents and Revenue, channels

of contact used and satisfaction levels.

2.1 Question 1: What Are Your Taxes Used For?

To see if the public understands the correlation between paying taxes and the

provision of public services, respondents were asked if they could name areas of

public expenditure that their tax, duties and social insurance contributions pay for.

This was done in two steps: firstly as an unprompted question (Q1a) ‘ Can you tell me

what the taxes, duties and social insurance contributions that you pay are used for?

and secondly with the aid of a show-card (Q1b) ‘ And for which items listed on this

card do you think the taxes, duties and social insurance contributions that you pay

are used?’

The show-card listed 8 possible options: Health Services, Education, Gardaí , Public

Transport , Roads/ Motorways, Social Welfare (e.g. Pensions), Other (specify) and

Don’t Know. The respondents did not always consistently name the same items in

both parts of the question. Affirmative answers therefore should be viewed

cumulatively.

The results for all 8 options are shown in Figure 1, below. It is clear from the results

that Health was the most common unprompted area identified with almost half

(~48%) of respondents identifying Health. The cumulative total is 87% of respondents

who identified Health either in part a, b (when prompted with a list) or both.


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Social Welfare (32% unprompted and 69% prompted, 85% cumulative) and

Education (79% cumulative) follow Health closely. Public Transport and the Gardaí

were identified by relatively fewer respondents, both with ~70% (cumulatively)

naming these categories.

0

100

200

300

400

500

600

700

800

900

1000

H e a l t h s

e r v i c e

s

E d

u c a t i

o n

G a r d a

i

P u b l i c T r

a n s p

o r t

R o a d

s / m o t o r

w a y s

S o c i a

l W e l f

a r e ( e . g . P

e n s i o

n s O t h e

r

D o n o t k

n o w / N o

t s t a t

e d

Prompted and UnpromptedUnprompted

Figure 1: Weighted frequency counts of responses to Question 1

2.2 Questions 2 and 3: Have You Contacted Revenue?

Respondents were asked whether they had contacted Revenue in the last 12 months

and if so by what channel. Of the responses recorded, 44% made contact with

Revenue in the last 12 months. Those who had contacted Revenue used the channels

shown in Table 1 below. The telephone was the contact channel most extensively

used by the respondents.


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Table 1: Contact Channels

Contact Channel Percentage of Contacts(not mutually exclusive, rounded)

Phone 65%

Personal Visit: 28%

Tax Return 24%Letter/ fax 17%

Email 12%

Respondents were also asked to rate their satisfaction with the service received from

Revenue. 85% of respondents were either satisfied or very satisfied with the service

received, which is a very positive result for Revenue. Graphs presenting the results to

Questions 2 & 3 are below3, Figures 2 and 3.

Figure 2

Note: Where a graph has an axis label of ‘wt’, this refers to the weighted frequency count of

respondents in each category shown in the graph. The derivation of these weights is based on thesampling methodology used, available on request from RAB.


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0

20

40

60

80

100

120

140

Phone Tax Return Email Letter/ Fax Personal Vis it

Very satisfied

Quite satisfied

Neither/nor

Quite dissatisfied

Very dissatisfied

Do not Know/Not s tated

Figure 3 Weighted frequency counts of responses to Question 3.

2.3 Comparison with Other Revenue Survey Results.

The relative proportions recorded for the level of contact, the contact channels used

and satisfaction levels are also consistent with the findings of previous customer

surveys4 conducted by Revenue’s Research and Analytics Branch. This is a further

positive outcome for Revenue as it endorses the objectivity, and validates the

methodology applied, to these surveys.

2.4 Question 4: Reasons Why People Do Not Pay Their Taxes

At this point in the survey the questions focus on examining attitudes to tax evasion

from a general point of view. Initially the interviewer outlined to the participant that

4 Revenue Research Branch, 2006, 2007, 2008, 2009 & 2013.


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‘Tax evasion can take many forms e.g. not paying the correct amount of tax, not

paying any tax at all etc.’

Respondents were then asked to think about the reasons why people do not pay their

taxes. The following statements concerning why people engage in deliberate tax

evasion were presented and respondents were asked to state if they agreed or

disagreed with these reasons.

The risk of getting caught is low.

There is a culture of tax evasion in Ireland – everyone who has the

opportunity to evade tax does so.

The taxes collected are used poorly.

The potential consequences (e.g. fines and penalties, public naming,

prosecution) of getting caught are not serious enough to stop people evading

paying their taxes.

People think they pay too much tax on what they earn already.

People feel they do not get paid enough for the work that they do.

Tax evasion is not a problem in Ireland as people generally report all of their

income to Revenue.

To negate the probability of any bias being caused by the ordering of the questions,

the interviewers were instructed to start each subsection of the multiple choices at a

randomly chosen start point. This also applied to Questions 6, 7, 8, & 9.

The main reasons that respondents agreed were explanations for why some people do

not pay their taxes are: people think they pay too much tax on what they earn already

(68%), people feel they do not get paid enough for the work that they do (55%), the

taxes collected are used poorly (54%) and there is a culture of tax evasion in Ireland

(51%). Further analysis will be carried out on this question to determine if there are

any differences in responses recorded post 1 January 2009 when the Income Levy was

introduced.


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Regarding the other statements presented, while respondents indicated that the risk of

being caught was high, and a sizeable proportion (~30%) of respondents felt that the

potential consequences of getting caught are serious, a higher percentage of

respondents (43%) indicated that the potential consequences of being caught are not

serious enough to stop people engaging in tax evasion. The assertion that tax evasion

is not a problem in Ireland was refuted by almost 50% of respondents. Graphs

presenting the results to Question 4 are shown below (Figures 4.1 – 4.7):

Figure 4.1

Figure 4.2

Figure 4.3


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Figure 4.4

Figure 4.5

Figure 4.6

Figure 4.7


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2.5 Question 5: Perceived Risk of Getting Caught

Question 5 sought to further explore the perceived risk of being caught for evading

taxes. In addition to giving a general picture of public perceptions in this regard, this

question also aimed to provide an indication of Revenue’s success in effectively

dealing with tax evasion. The question was presented as follows:

The people who deliberately evade taxes risk that Revenue will find out and seek

payment with interest/penalties, or possibly more. On a scale of 1-10 where 1 is very

low and 10 is very high, how would you rate the risk of being caught for a person who

deliberately evades taxes?

Graphs presenting the results to Question 5 are shown below in Figure 5. The

responses are somewhat non-committal, i.e. the mode is the mid-point of the scale at

5, but they are skewed towards a perceived higher risk of getting caught. This

correlates with opinions expressed in Question 4 concerning the risk of being caught

for tax evasion. This is a positive response for Revenue as it suggests an awareness of

Revenue’s performance in enforcing tax compliance among the general public.

The responses to this question can be used to correlate with other survey results the

views on perceived level of risk, offering additional insights regarding the various

attitudes and perceptions held by different sections of the public.

Figure 5: Perceived Risk of Getting Caught


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2.6 Question 6: Attitudes about Tax Evasion

In order to evaluate opinions on / attitudes towards tax evasion, respondents were

asked to agree or disagree with a number of statements. These can be divided into

categories relating to civic responsibility and acceptability, and Revenue’s

performance in dealing with tax evasion. The information provided thus builds on the

responses to questions 4 and 5. The statements presented are as follows:

Deliberate tax evasion is not considered acceptable by Irish society.

Those who evade paying tax repeatedly should receive a jail sentence.

Revenue has been successful in dealing with tax evasion over the last 5 years.

The more successful Revenue is at dealing with tax evaders the less likely

citizens will be to evade their taxes.

Deliberate tax evasion is on the increase.

It is every taxpayer’s civic responsibility to pay his or her correct taxes.

Deliberate tax evasion is a minor crime.

Revenue is able to detect people not paying the right amount of tax.

Few people report all of their income to Revenue.

Graphs presenting the results to Question 6 are shown below, Figures 6.1 - 6.9. The

results are again broadly positive for Revenue. The opinion of the majority of

respondents indicates that tax evasion is not acceptable (56%), that evaders should

face jail sentences (55%) (Tax evasion is not considered to be a minor crime), that

Revenue has been successful in dealing with evasion in the last 5 years (61%) (Which

should discourage evasion), that there has been a decrease in evasion (27% think it

has increased, 35% think it has decreased), and that Revenue is able to detect evaders

(60%).

The overwhelming majority (~90%) agreed that it is every taxpayer’s civic

responsibility to pay his or her correct taxes. However, it was still felt by a large

proportion that few people report all of their income to Revenue. This clearly shows a


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disjuncture between the personal attitudes of the population and perceived attitudes

and behaviour of others. Studies5 in Denmark (and elsewhere) have noted that where

this happens it can have an affect on compliance and social cohesion.

Figure 6.1

Figure 6.2

Figure 6.3

5 Pederson, S. (2003); OECD (2002); Schneider, F. & Enste, D.H. (2000)


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Figure 6.4

Figure 6.5

Figure 6.6


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Figure 6.7

Figure 6.8

Figure 6.9


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2.7 Question 7: Moral Questions

This question was posed to measure public opinion on the acceptability or

unacceptability of various compliance behaviours including tax evasion. The

rationale behind this is to place attitudes to tax evasion in context with other

citizenship obligations and behaviour. This type of evaluation has been carried out in

similar surveys in other countries6.

The compliance behaviours presented were as follows:

To drive while using a mobile phone without using a hands-free kit.

To claim credits or reliefs from Revenue that you are not entitled to.

To use public transport (for example, buses, trains, LUAS, DART) without a

valid ticket.

To deliberately not pay the taxes you are supposed to pay.

To buy services knowing that the income from them will not have been

declared to the tax authorities.

To have a TV at home without a valid TV licence.

To deliberately claim social benefits from the Department of Social and

Family Affairs that you are not entitled to.

To legally avoid paying taxes by using loopholes in legislation.

To knowingly buy stolen goods.

To knowingly buy counterfeit goods (e.g. clothing, handbags).

To knowingly buy pirate goods (CDs, DVDs).

To purchase goods abroad, and where above the limit, not declare them to

Customs when they are brought into Ireland.

To declare some income but not all of your income for tax purposes.

To drop litter on the street.

6 e.g. Wenzel, M., Ahmed, E. & Murphy, K. (2002); SKAT (2006); IRS Oversight Board (2008).


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The responses to this question were interesting, not so much for the answers that were

expected, i.e. where the vast majority of respondents agree that a particular behaviour

is unacceptable, but for the statements to which the respondents deviated from this

pattern. The degree to which respondents feel that deliberate welfare fraud is

completely unacceptable (~80%) is much more pronounced than those that felt that

tax evasion or tax credit/ reliefs fraud (~60%) was completely unacceptable.

Similarly, buying pirate goods or buying services knowing that the income will not be

declared is seen as more acceptable than buying stolen goods or indeed dropping litter

on the street. Tax avoidance is recognised by some as acceptable (~20%), but there

may be some confusion concerning the differences between evasion and avoidance

(This will be further explored in multivariate analyses – preliminary work suggests

that statements concerning tax avoidance were responded to differently according to

demographic factors such as education, class and gender .). It is worth noting that a

large proportion of respondents (27%) indicated that purchasing goods abroad, which

are over the value limit, but then not declaring them to customs, is acceptable. It

could be inferred that this reflects actual behaviour on the part of these respondents.

Table 2: Moral Questions – Percentage ‘completely unacceptable’ and ‘somewhat unacceptable’, in ranked order.

Moral Questions Rank

Somewhat

Unacceptable

(%)

Completely

Unacceptable

(%)

Total

%

To drop litter on the street 1 21 74 95

Deliberately claim social benefits from the Dept. of Social and Family

Affairs that you are not entitled to2 15 78 93

To knowingly buy stolen goods 3 15 78 93

To deliberately not pay the taxes you are supposed to pay 4 29 62 91

To claim credits or reliefs from Revenue that you are not entitled to 5 30 61 91

To drive while using a mobile phone without using a hands-free kit 6 24 65 89To use public transport (for example, buses, trains, LUAS, DART) without avalid ticket

7 32 55 87

To have a TV at home without a valid TV licence 8 32 54 86

To knowingly buy counterfeit goods (e.g. clothing, handbags) 9 21 63 84

To knowingly buy pirate goods (CDs, DVDs). 10 23 60 83

To declare some income but not all of your income for tax purposes 11 31 47 78

To buy services knowing that the income from them will not have beendeclared to the tax authorities

12 30 44 74

To legally avoid paying taxes by using loopholes in legislation 13 23 45 68

To purchase goods abroad, and where above the limit, not declare them to

Customs when they are brought into Ireland 14 24 29 53


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A correlation of the responses to this question with the previous question relating to

high risk/low risk of being caught will be carried out and may offer some interesting

perspectives.

Graphs presenting the results to Question 7 are below, Figures 7.1 – 7.14.

Figure 7.1

Figure 7.2


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Figure 7.3

Figure 7.4

Figure 7.5


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Figure 7.6

Figure 7.7

Figure 7.8


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Figure 7.9

Figure 7.10

Figure 7.11


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Figure 7.12

Figure 7.13

Figure 7.14


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2.8 Question 8: Tax Morals

Building on Question 7, respondents were asked about the acceptability of behaviour

more closely focussed on the area of tax and compliance. The behaviours presented

(listed below) were a mixture of tax evasion and tax avoidance, and as such can be

used to compare attitudes to both sorts of behaviour.

Exaggerating business expenses to reduce the amount of personal taxes you

pay.

Putting in place complicated financial arrangements in order to minimise or

eliminate your tax bill.

Using loopholes in legislation to minimise or eliminate your tax bill.

Not fully reporting all of your income to reduce the amount of tax you pay.

Making payments to staff without deducting and paying the appropriate PAYE

and PRSI contributions.

Not reporting all income from rental property.

PAYE taxpayers not reporting all income earned in their spare time.

There are some interesting patterns in the responses. There are only two types of

behaviour which were deemed to be largely totally unacceptable by respondents:

making payments to staff without deducting and paying the appropriate PAYE and

PRSI contributions (~71%); and not reporting all income from rental property

(~59%). Other forms of evasion such as underreporting, exaggerating expenses and

non-declaration of spare-time work are seen as less unacceptable. However, 40% to

50% of respondents felt these behaviours were totally unacceptable. This is

comparable to the responses concerning legal avoidance, such as using loopholes and

complicated arrangements to reduce tax liability (40% to 45%). 20% of respondents

felt that using loopholes and /or complicated arrangements were acceptable. 12% felt

that it was acceptable for PAYE workers to not report income earned in their spare

time. Graphs presenting the results to Question 8 are shown below, Figures 8.1-8.9.


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Figure 8.1

Figure 8.2

Figure 8.3


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Figure 8.4

Figure 8.5

Figure 8.6


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Figure 8.9

Table 3: Tax Moral Questions –

Percentage ‘completely unacceptable’ and ‘somewhat unacceptable’, in ranked order.

Tax Moral Questions Rank

Somewhat

Unacceptable

(%)

Completely

Unacceptable

(%)

Total

(%)

Making payments to staff without deducting and paying the appropriate

PAYE and PRSI contributions1 19 71 90

Not reporting all income from rental property 2 28 59 87

Not fully reporting all of your income to reduce the amount of tax you pay

3 35 49 84

Exaggerating business expenses to reduce the amount of personal taxesyou pay

4 32 48 80

PAYE taxpayers not reporting all income earned in their spare time 5 33 41 74

Putting in place complicated financial arrangements in order tominimise or eliminate your tax bill

6 27 45 72

Using loopholes in legislation to minimise or eliminate your tax bill 7 25 40 65


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2.9 Question 9: Personal Motivation to Pay Taxes.

At this point of the survey the theme becomes focussed on the personal behaviour of

the respondents in relation to compliance. Respondents were asked to rate a number

of relevant factors with a view to understanding what motivates them to personally

pay their taxes in full and on time. The factors presented comprised civic

responsibilities and Revenue’s compliance activities and were as follows:

Concern that Revenue will contact you about your tax affairs

Revenue treats all taxpayers fairly

Your taxes are used to pay for public services

Concern that your name will be published on Revenue’s Quarterly List of

Defaulters.

Because it is the law.

Concern that someone might report you to Revenue.

Belief that other taxpayers are declaring and paying honestly.

Concern that you will have to pay interest charges for late payment of tax.

Knowing that Revenue has the power to receive certain information about

you from 3rd parties (e.g., wages, interest, dividends).

Your personal belief that you should do the ‘right thing’.

Concern that you will be prosecuted.

Revenue will generally accept that your return or claim is correct.

Concern that you will be audited by Revenue.

Revenue makes it easy for you to pay your taxes.

You have no opportunity to evade taxes on your wages.

Graphs presenting the results to Question 9 are displayed below in Figures 9.1 – 9.15.

There are roughly four types of response patterns: Highly influential factors,somewhat influential factors, bimodal factors and non-influential factors.


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Strong influences include a general adherence to the Law and personal sense of what

is the ‘right thing’ to do. Another strong factor appears to be that many respondents

had no opportunity to evade taxes on their wages (e.g. PAYE workers).

For a number of statements the responses were quite spread over the range of replies,

and the mode suggests that the factor is deemed to have somewhat of an influence.

This is true for statements such as Revenue treats taxpayers fairly, Your taxes are

used to fund Public Services, Revenue will generally accept that your return is

correct , and Revenue tries to make it easy for you to pay your taxes.

Bimodal responses are where the responses have two clear elements, both somewhat

influential and little influence. This applies to Concern that Revenue will contact you

about your tax affairs, Concern that you will have to pay interest charges for late

payment of tax, or Knowing that Revenue has the power to receive certain information

about you from 3rd parties, and Concern that you will be prosecuted . These results

may reflect the heterogeneity of the population, in that many of these factors may

simply not seem very relevant to some respondents, as they are unlikely to be non

compliant either due to inherent compliance or that they simply are not engaged in

economic activity where the opportunity for evasion could occur (e.g. PAYE only

income, Pensioners, Housewives etc.).

This is further illustrated by the factors which appear to have little influence on

compliance, Concern that someone might report you to Revenue, Concern that you

will be audited by Revenue, Concern that your name will be published on Revenue’s

Quarterly List of Defaulters, and perhaps also Concern that you will be prosecuted .

On the surface it may appear that these factors have little influence, but this may be

due to applicability of these factors to the respondents concerned. Nevertheless, there

exists the possibility that some respondents feel the chances of these sanctions

occurring are low even if they are engaged in evasion (see Q4 and 5).

Further multivariate analyses will be carried out and may offer additional insights into

the mindset of the public regarding personal motivations and differences within the

population.


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Figure 9.1

Figure 9.2

Figure 9.3


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Figure 9.4

Figure 9.5

Figure 9.6

Figure 9.7


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Figure 9.8

Figure 9.9

Figure 9.10


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Figure 9.11

Figure 9.12

Figure 9.13


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Figure 9.14

Figure 9.15

2.10 Question 10: Tax Returns and Relief Forms

Keeping to the personal behaviour theme of survey, respondents were asked whether

they had ever completed a tax return or relief form. In absolute and weighted terms,

63% answered that they had, while 37% answered that they had not. This question

allows a categorisation of the respondents based on their interactions with Revenue.

Of those that had answered in the affirmative, they were then asked whether they

thought Revenue paper forms and Revenue on-line forms were easy to complete. The

results indicate that in the case of paper returns ~62% indicated that they were easy to

complete. Many respondents however did not know if Revenue’s on-line forms are

easy to complete; seemingly respondents more commonly use paper forms. Graphs

presenting the results are below, Figures 10.1 and 10.2.


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Figure 10.1

Figure 10.2

2.11 Question 11: ‘How well informed would you consider yourself to be

regarding your tax affairs and tax entitlements?’

This question was posed in order to measure how well informed the public are

regarding their tax affairs and entitlements. A graph of the results is below, Figure

11. Although the mode is ‘quite well informed’, the results are broadly bimodal in

distribution. The results of this question will be used in bivariate and multivariate tests

to see if the responses are linked to demographic factors and responses to other

questions. That the majority of respondents felt either non-committal or not informed

(over 60%) may pose some taxpayer educational challenges for Revenue.


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Figure 11

2.12 Self-Completion Section: Behaviour

This section of the survey was designed to assess elements of the population’s

behaviour when it comes to tax and compliance, specifically the use and engagement

in what is variously termed as the Black Economy, the Shadow Economy or the

Informal Economy. While the questions themselves are straightforward and self-

explanatory, due to their sensitive nature, the respondents were asked to complete this

section on a separate self-completion form and return it to the interviewer in a sealed

envelope. Interviewers again provided assurances regarding anonymity and

confidentiality at this point in the survey. The response rate was practically 100%,

allowing a meaningful analysis of the results.

The self-completion section commenced with a statement as follows:

‘As we know, some people get paid in cash for carrying out jobs or services for others and don’t declare these earnings for tax purposes.’


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The survey questions then progressed from asking whether a respondent has been

offered services to whether they have used them and finally to whether they

themselves have offered services where the income ought to have been, but was not,

taxed. Further questions were asked to determine the nature of the service, the

number of times used and a rough estimation of the associated cost.

Roughly one in five respondents had been offered services in the previous 12 months,

one in six had used them and one in 30 admitted to offering services. Services were

availed of typically once, and offered more than once. The monetary value of the

services is at the lower end of the scale. Trades related services dominate. The nature

of the trade offered was not discerned, as this distinction was not incorporated in the

questions.

Roughly 1 in 30 respondents (3.21 %) admitted to engaging in undeclared work. This

compares closely with a Euro barometer survey (2007), which found that 4% of Irish

respondents had carried out undeclared activities in the previous 12 months, for which

they were paid in money or in kind7. The Graphs for Questions 12 to 15 are below in

Figures 12, 13 and 14. Tables detailing the responses to the other subset questions

(Question 14 and 16) are available on request.

Self-Completion Section: Behaviour

Question 12: Have you been offered services?

Figure 12

7 Eurobarometer (2007).


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Question 13: Have you used services offered?

Figure 13

Question 15: Have YOU engaged in undeclared work?

Figure 14

Tables detailing the responses to questions 14 and 16 are available on request.


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3. Segmentation: Overview of Attitudes and Behaviour

Key findings from surveys are often presented in the form of summarised question-

by-question results. While this report focuses on the question-by-question results, this

section presents a summary of the key findings taking a holistic view of the responses

across all respondents. A multivariate statistical analysis, known as segmentation,

was carried out to create an overview of the estimated population’s attitudes and

behaviour with regards to tax and compliance, and the attributes of the different

segments. Segmentation is a means of discerning groupings within sample data,

and/or within a population. The process uses statistical techniques centred on

methods broadly known as Cluster Analyses. Cluster analysis is mainly an

unsupervised form of data analysis, which seeks to identify and classify groupings of

cases which have relatively homogenous features within groups but which are

relatively heterogeneous between groups. An obvious, but key finding, is that the

population is not homogenous, but made of differing and distinct groups with respect

to attitudes and behaviour. These groups can be summarily categorised as follows:

A: A large morally conservative and broadly compliant segment, currently

taxpayers, generally informed about tax issues, a mixture of Dublin and rural,

young and old; 59.8% of the sample.

B: A somewhat compliant and somewhat moral segment, ambivalent,

understand the difference between evasion and avoidance, often not influenced

by Revenue sanctions, tend to be from Leinster in the areas surrounding

Dublin, young and those currently in the 60s, some in this segment tend to be

engaged in the Shadow Economy; 27.7% of the sample.

C: An unaffected and uncaring group, who are often not liable to tax/ lower

paid/ low income pensioners; non-committal and less moral, often answered

‘Don’t Know’ to questions when given the option, often non-nationals; 12% of

the sample.


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Figure 15: Proportions of respondents in each segment.

These broad groupings provide a view of the population in terms of Attitudes and

Behaviour, i.e. they are a benchmark at a point in time that can be compared with

future surveys, and surveys in other jurisdictions. The segments can allow for

improved targeting of Revenue actions for customer compliance programs based on

profiles of customers, and thus assist in risk profiling and better intervention selection.

The segments can also allow improved targeting of Revenue actions for customer

service treatments for Revenue customers, such as marketing & education campaigns.

0%

20%

40%

60%

80%

C B A

Segment

%


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4. Conclusions

Revenue’s purpose in commissioning this survey is to establish attitudes and

behaviour in relation to tax compliance, on a national basis. It is the first survey of its

kind conducted by or on behalf of Revenue and provides a baseline for future

evaluation in this area. The experience of MBIMS in conducting this survey was

mixed in terms of a willingness to participate. This may have been due in some part

to the time of the year it was conducted. However the required sample size was

achieved, indicating that the public are generally willing to offer their views in a

survey of this nature.

Complete confidentiality and anonymity was assured and the information provided by

respondents is considered to be a true reflection of their views. The fact that

respondents were selected on a random probability-sampling basis allows for

extrapolation of the results to the wider population.

The results from a Revenue perspective are broadly positive, particularly with regard

to customer service satisfaction levels. There is some evidence however that Revenue

must continue with its efforts to educate its customers regarding their tax affairs and

entitlements. There also needs to be a continuing focus on increasing the take-up of

on-line services based on certain findings from the survey.

Revenue’s performance in dealing with tax evasion is viewed positively by

respondents and is seen as having improved in recent years. The majority of thegeneral public consider tax evasion to be unacceptable and that it is everyone’s civic

duty to pay their taxes. This contributes to motivating people personally to comply

with Revenue obligations. Notwithstanding these results, the survey indicates that the

general public are of the view that those people who engage in tax evasion do so as

there is a perceived culture of tax evasion in Ireland and because they think that the

evaders feel that the tax that they pay is too high. In addition the survey results

indicate that the general public associate paying tax with funding the Health Services


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and Social Welfare Services, but less so with financing other services like Public

Transport and the Gardai. In this they are largely correct.

Revenue’s compliance strategies focus on detecting and sanctioning instances of non-

compliance and evasion. There are varying sanctions applied determined by the

severity of the behaviour detected. In recent years Revenue has been very successful

in this area as outlined in recent annual reports (e.g. Revenue, 2009, 2010). The

results of this survey indicate that there is an awareness of Revenue’s compliance and

enforcement activities among the general population. Furthermore the level of

undeclared work evidenced by the survey is slightly lower that that recorded by the

Eurobarometer study, which was among the lowest in the countries that participated

in that survey. There is a risk that the current period of recession could result in an

increase in attempts to engage in undeclared work, and a commensurate increase in

demand for services that are cheaper due to taxes not being applied. However the

challenge for Revenue is to maintain and improve its focus on non-compliant activity

against a backdrop of reduced resources. Where successes are forthcoming, Revenue

will have to ensure that these are highlighted carefully and in context so as to dispel

the notion that there is a culture of tax evasion in Ireland and that the potential

consequences of being caught are not serious.

Ensuring that tax is paid on time and in full by all income earners is key to Revenue’s

mission of ‘ Fairly and efficiently collecting taxes and duties and implementing

Customs controls’ . Furthermore tackling evasion and successfully closing off tax

avoidance loopholes is crucial to the exchequer and to financing essential services.

Understanding and periodically measuring the attitudes and behaviour of the general

public towards tax and compliance is an important element in evaluating the outcomes

and effectiveness of Revenue’s compliance strategy.

Further work stemming from the results of this survey consists of a profiling of the

population, with the aim of discerning identifiable groupings within the population.

These groups can then form the basis for better targeting of resources, both from a

customer service and compliance perspective. Ultimately, they could assist Revenue

in creating an informed view of the populace in relation to their attitudes to tax and

compliance.


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References

Eurobarometer (2007) Undeclared Work in the European Union Special

Eurobarometer 284-TNS Opinion and Social. European Commission. October 2007.

IRS Oversight Board (2008) 2007 Taxpayer Attitude Survey 14pp

OECD. (2002). Measuring the Non-Observed Economy. A Handbook . Paris.

Pedersen, S. (2003) The Shadow Economy in Germany, Great Britain and

Scandinavia: A measurement based on questionnaire surveys. Study no. 10. The

Rockwool Foundation Research Unit. Copenhagen 2003

Research Unit (2007) Survey of Small and Medium Sized Business Customers 2006:

Results and Analysis, Revenue Research Unit.

Research Unit (2008) PAYE Customer Survey 2007: Results and Analysis, Revenue

Research Unit.

Research and Analytics Branch (2009) Survey of Small and Medium Sized Business

Customers 2008: Results and Analysis, Revenue Research Unit.

Research and Analytics Branch (2013) Survey of Small and Medium Sized Business

Customers 2013: Results and Analysis, Revenue Research & Analytics Branch.

Revenue Commissioners Revenue’s Statements of Strategy, 2008-2013.

Revenue Commissioners Annual Reports, 2008-2012.

Schneider, F. & Enste, D.H. (2000) Shadow Economies: Size, Causes, and

Consequences. Journal of Economic Literature Vol. XXXVIII (March 2000) pp. 77 –

114 http://www.econ.jku.at/members/Schneider/files/publications/JEL.pdf

SKAT (Danish Tax and Customs Administration) (2006) Taxpayer Survey

Wenzel, M., Ahmed, E. & Murphy, K. (2004) The what’s fair and what’s unfair

survey about justice issues in the Australian tax context . Canberra: Centre for Tax

System Integrity, Research School of Social Sciences, The Australian NationalUniversity. http://ctsi.anu.edu.au/publications/WP/59.pdf

http://www.econ.jku.at/members/Schneider/files/publications/JEL.pdfhttp://www.econ.jku.at/members/Schneider/files/publications/JEL.pdfhttp://www.econ.jku.at/members/Schneider/files/publications/JEL.pdfhttp://ctsi.anu.edu.au/publications/WP/59.pdfhttp://ctsi.anu.edu.au/publications/WP/59.pdfhttp://ctsi.anu.edu.au/publications/WP/59.pdfhttp://www.econ.jku.at/members/Schneider/files/publications/JEL.pdf


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46

Appendix 1 – Survey Questionnaire

Questionnaire No

41108452 (1-4) (5-8)

Good morning/afternoon. I am ........................ from Millward Brown IMS Limited.We are carrying out a survey on attitudes to tax and compliance on behalf of the Revenue Commissioners and I

would be grateful for your help in answering some questions.

Interviewer explain: Note that for the purposes of this survey, when we refer to ‘Revenue’ we mean the Office ofthe Revenue Commissioners. Also, when we refer to ‘taxes’ we mean ‘taxes and duties’. Please be assured that

your responses to this survey will be completely anonymous and confidential. Millward Brown IMS are bound bythe Data Protection Act and will not reveal any respondent information to Revenue. Results of the survey will beprovided by Millward Brown IMS to Revenue’s Research Unit on an anonymous basis. This information collected

from over 1,000 respondents will be used for research purposes only; Millward Brown IMS will ensure yourprivacy and your name will never be associated with the answers you provide.

Q.1a Can you tell me what the taxes, duties and

social insurance contributions that you payare used for? DO NOT PROMPT

SHOWCARD “1”

Q.1b And for which items listed on this card doyou think the taxes, duties and socialinsurance contributions that you pay are

used? CODE ALL THAT APPLY

Q.1a Q.1b

(9) (10) Health services ........................... 1............ 1 Education.................................... 2............ 2 Gardai ......................................... 3............ 3

Public Transport ......................... 4............ 4 Roads/ motorways ...................... 5............ 5 Social Welfare (e.g. Pensions) ... 6............ 6 Other (specify) ____________________________7 ............ 7 Don’t know................................. 8............ 8

Q.2 In the past year, have you used any of the following methods to contact Revenue?

INTERVIEWER READ OUT AND RECORD YES/NO FOR EACH

Yes No

Phoned Revenue/your local tax office ......................................... 1 ................... 2 Completed your tax returns online at Revenue.ie ......................... 1 ................... 2 Sent an email query to Revenue/your local tax office .................. 1 ................... 2 Sent a letter or fax to Revenue/your local tax office .................... 1 ................... 2 Visited in person a Revenue public office ................................... 1 ................... 2

(11)(12)(13)(14)

(15)

SHOW CARD “2”

IF YES AT ANY STATEMENT AT Q.2:

Q.3 Overall, how satisfied were you with theService you received from Revenue?

Very satisfied ...................................... 1 Quite satisfied ..................................... 2 Neither/nor .......................................... 3 Quite dissatisfied ................................ 4

Very dissatisfied ................................. 5

(16)

Revenue

Survey on Tax & Compliance © Millward Brown IMS: October 2008

CARD TWO COL (79/80) / (02)


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47

ASK ALL

INTERVIEWER READ OUT:

‘Tax evasion can take many forms e.g. not paying the correct amount of tax, not paying any tax at all etc. SHOWCARD “3”

Q.4 Thinking about the reasons why people do not pay their taxes, to what extent do you agree or disagree with thefollowing statements concerning why people engage in deliberate tax evasion.

READ OUT(TICK START, ROTATE ORDER) Agreestrongly Agree

Neither

agree ordisagree Disagree Disagreestrongly Don’tknow

The risk of getting caught is low. ........

There is a culture of tax evasion inIreland – everyone who has theopportunity to evade tax does so. ...........

The taxes collected are used poorly ....

The potential consequences (e.g.fines and penalties, public naming, prosecution) of getting caught are notserious enough to stop people evading

paying their taxes. .................................. People think they pay too much tax

on what they earn already.......................

People feel they do not get paidenough for the work that they do ..........

Tax evasion is not a problem inIreland as people generally report allof their income to Revenue ...................

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(23)

Q.5 The people who deliberately evade taxes riskthat Revenue will find out and seek paymentwith interest/penalties, or possibly more. On

a scale of 1-10 where 1 is very low and 10 isvery high, how would you rate the risk of

being caught for a person who deliberatelyevades taxes?

SINGLE RESPONSE

1 Very low ............................................... 12 .............................................................. 23 .............................................................. 3

4 .............................................................. 45 .............................................................. 5

6 .............................................................. 67 .............................................................. 78 .............................................................. 89 .............................................................. 910 Very high ............................................ X

Don’t know............................................... V

(24)


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48

SHOW CARD “3” AGAIN

Q.6 To what extent do you agree or disagree with each of the following statements about tax evasion?

READ OUT(Tick start. Rotate order)

AgreeStrongly Agree

Neither/Nor Disagree

DisagreeStrongly

Don’tknow

Deliberate tax evasion is notconsidered acceptable by Irishsociety.

Those who evade paying taxrepeatedly should receive a jailsentence

Revenue has been successful indealing with tax evasion over the last5 years.

The more successful Revenue is atdealing with tax evaders the lesslikely citizens will be to evade theirtaxes.

Deliberate tax evasion is on the

increase. It is every taxpayer’s civic

responsibility to pay his or hercorrect taxes . ........................................

Deliberate tax evasion is a minorcrime.

Revenue is able to detect peoplenot paying the right amount of tax ......

Few people report all of theirincome to Revenue ...............................

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(25)

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(32)

(33)


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49

SHOWCARD “4”

Q.7 For each behaviour I read out, can you tell me to what extent you find each acceptable or not?

READ OUT(TICK START, ROTATE ORDER) Completely

AcceptableSomewhatAcceptable

Neither/Nor

SomewhatUnacceptable

CompletelyUnacceptable

Don’tknow

To drive while using a

mobile phone without using ahands-free kit ............................

To claim credits or reliefsfrom Revenue that you arenot entitled to. ...........................

To use public transport (forexample, buses, trains,LUAS, DART) without avalid ticket. ...............................

To deliberately not pay thetaxes you are supposed to pay ..

To buy services knowingthat the income from themwill not have been declared tothe tax authorities. ....................

To have a TV at homewithout a valid TV licence .......

To deliberately claim social benefits from the Departmentof Social and Family Affairsthat you are not entitled to. .......

To legally avoid payingtaxes by using loopholes inlegislation. ................................

To knowingly buy stolengoods

To knowingly buycounterfeit goods (e.g.clothing, handbags) .................

To knowingly buy pirategoods (CDs, DVDs) .................

To purchase goods abroad,and where above the limit,not declare them to Customs when they are brought into

Ireland.

To declare some income butnot all of your income for tax purposes.

To drop litter on the street .....

........ 1 ...........

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(34)

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(38)

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(42)

(43)

(44)

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(46)

(47)


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50

SHOWCARD “4” AGAIN

Q.8) And can you tell me to what extent you find each of the following types of behaviour acceptable or not?

READ OUT(TICK START, ROTATE ORDER)

CompletelyAcceptable

SomewhatAcceptable

Neither/Nor

SomewhatUnacceptable

CompletelyUnacceptable

Don’tknow

Exaggerating business

expenses to reduce the amountof personal taxes you pay. ............

Putting in place complicatedfinancial arrangements in orderto minimise or eliminate yourtax bill...........................................

Using loopholes in legislationto minimise or eliminate yourtax bill...........................................

Not fully reporting all of yourincome to reduce the amount oftax you pay ...................................

Making payments to staffwithout deducting and payingthe appropriate PAYE and PRSIcontributions. ................................

Not reporting all income fromrental property . ............................

PAYE taxpayers not reportingall income earned in their sparetime

......... 1 ..........

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(48)

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(50)

(51)

(52)

(53)

(54)

SHOWCARD “5”

Q.9a Can you tell me which of the followingcorresponds most closely to your work

status? (Interviewer note: if respondent is a student and also working part time, for

example, please record both).

MULTICODE POSSIBLE

Working in the home (full time) ............... 1 At school ................................................... 2 Full time student (third level) .................... 3 Temporarily unemployed

(Actively seeking work) ............................ 4 Permanently unemployed .......................... 5 Retired ....................................................... 6 Full time employee (30 hours or more) ..... 7 Part time employee (8-29 hrs per wk) ....... 8 Self employed ............................................ 9 Unable to work due to illness/disability ... 0

(55)


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51

SHOW CARD “6”

Q.9b Now we would like to understand what motivates you personally to pay your taxes. How much influence does eachof the factors I read out have on whether you pay your correct taxes and duties honestly and on time?

READ OUT

(TICK START, ROTATE ORDER)

A greatdeal of

influence

Some-what of

aninfluence

Littleinfluence

Noinfluence

at allDon’tKnow N/A

Concern that Revenue will contact you aboutyour tax affairs .......................................................

Revenue treats all taxpayers fairly ......................

Your taxes are used to pay for publicservices ...................................................................

Concern that your name will be published onRevenue’s Quarterly List of Defaulters .................

Because it is the law ............................................

Concern that someone might report you toRevenue ..................................................................

Belief that other taxpayers are declaring and paying honestly ......................................................

Concern that you will have to pay interest

charges for late payment of tax ..............................

Knowing that Revenue has the power toreceive certain information about you from 3rd parties (e.g., wages, interest, dividends) ................

Your personal belief that you should do the‘right thing’ ............................................................

Concern that you will be prosecuted ...................

Revenue will generally accept that your

return or claim is correct ........................................

Concern that you will be audited by

Revenue ..................................................................

Revenue makes it easy for you to pay yourtaxes .......................................................................

You have no opportunity to evade taxes onyour wages ............................................................

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52

Q.10a Have you ever completed a tax return or a taxrelief form?

Yes .............................................................. 1 No ................................................................ 2

(71)

IF YES at Q.10a:

SHOW CARD “3” AGAIN Q.10b To what extent do you agree with each of the following statements

READ OUT Agreestrongly Agree

Neitheragree ordisagree Disagree

Disagreestrongly

Don’tknow

Revenue paper forms are easy tocomplete ................................................

Revenue on-line forms are easy tocomplete ................................................

..... 1 ........

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(72)

(73)

ASK ALL SHOW CARD “7”

Q.11 How well informed would you consideryourself to be regarding your tax affairs andtax entitlements?

Very well informed ................................... 1 Quite well informed .................................. 2 Neither/nor ................................................ 3 Not well informed ..................................... 4 Not at all informed .................................... 5 Don’t know................................................ 6

(74)

Cols 75-78 not used

1.1.1.1.1.1.1

1.1.1.1.1.1.2

SELF COMPLETION SECTION (Q.12-16 on next two pages)

INTERVIEWER READ OUT: ‘Once again we would like to remind you that this survey iscompletely anonymous and the information you provide today will be treated in the strictestconfidence. This information will be used for research purposes only. Now I would like you totick your responses to a couple of final questions yourself. Please read the simple instructionsoutlined at the top of the page before answering.’

INTERVIEWER THEN HAND QUESTIONNAIRE TO RESPONDENTS TO SELF-COMPLETE (Q.12-16)

1.1.1.1.1.1.3

1.1.1.1.1.1.4

1.1.1.1.1.1.5

1.1.1.1.1.1.6

1.1.1.1.1.1.7

1.1.1.1.1.1.8

CARD THREECol (79/80) / 03


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INSTRUCTIONS AND EXPLANATION FOR SELF-COMPLETION .Please read each question and tick ( ) the circle that most closely matches your response to each question.

Once you have completed your answers to Q. 12-16, please hand this questionnaire back to the interviewer.

As we know, some people get paid in cash for carrying out jobs or services for others and don’t declare these

earnings for tax purposes.

The next few questions are about how people get paid for jobs and services they do for other people, where theirincome ought to be, but is not taxed.Q.12 Have you been offered the services of

someone like those described above in the

last 12 months?

Yes ...................................................

No .....................................................

1

2

(9)

Q.13 Have you used the services of someone likethose described above where you suspect orknow that they did not declare their earningsin the last 12 months?

Yes ...................................................

No .....................................................

1

2

(10)

IF YES AT Q.13 PLEASE ANSWER Q.14A-Q14E, OTHERWISE GO TO Q. 15

Q.14a) What was the nature of the service(s) used?

TICK ALL THAT APPLY

Trades .............................................. Beauty Services .................................

Education...........................................

Professional services .......................

Other (specify)

________________________________

1

2

3

4

5

(11)

Q.14b) How many times in the last year would yousay you have used any such service(s)?

TICK ONE ANSWER ONLY

Once .................................................

Twice .................................................

Three times ........................................

Four times..........................................

Five times or more ...........................

1

2

3

4

5

(12)

Q.14c) And what was the nature of the last serviceused?


Trades .............................................. Beauty Services .................................

Education...........................................

Professional services .......................

Other (specify)

________________________________

1

2

34

5

(13)

Q.14d) Thinking about the last service you used,

how many times in the last year would yousay you used it?


Once .................................................

Twice .................................................

Three times ........................................

Four times..........................................

Five times or more ...........................

1

2

3

4

5

(14)

Q.14e) Roughly how much did this last service cost? < €100 ............................................... 1

Survey Attitudes Behaviours Dec2013

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Transcript of Survey Attitudes Behaviours Dec2013